Our thanks to Sarah Gabbai of Fried, Frank, Harris, Shriver & Jacobesen (London) LLP who clarifies a point we were making in our earlier post on PAYE Coding Notices with regard to higher rate tax relief for those making pension contributions:-

Higher rate and additional rate taxpayers who make contributions to stakeholder pension schemes offered by their employer should check with their scheme provider to see if the scheme claims basic rate income tax from HMRC at 20% (relief at source). If the scheme claims relief at source, taxpayers may claim higher rate / additional rate relief on their tax return by entering the gross amount of contributions for the tax year.